Mr. Niall Cody:

That will depend on the UK rules. Potentially, the UK rules will not be the same. The United Kingdom could set its own threshold, or whatever figure it liked, and it may decide to have no threshold. In my discussion with Deputy Pearse Doherty, I said that if we ask about the nature of the particular rule, a revenue authority or a commission authority will say, "These are the rules". As Mr. Keegan says, our challenge concerns how we implement the rules, how we follow a risk-based approach and how we deploy our scarce resources to tackle serious tax and customs evasion. With regard to the liability on a dress, by comparison with 40,000 litres of laundered fuel, I would imagine that our mobile team in the Border area will probably have a different focus.